Income received two years after final Form 1041 filed

[housecallstax]

Estate for a decedent was closed and a Form 1041 filed with the "final return" box checked.  Two years later, a US government retirement agency unexpectedly sent a late 1099-R reporting income to the estate for a later year under the prior EIN.

Is there any written authority stating how the executor is to handle the tax reporting to the IRS?  

[PhoebeRoberts]

File another final 1041. We had one where some unclaimed property turned up 15 years after the estate was closed. No issue filing the return.